The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022 No. 1350 (W. 272)

PART 3 Cases to which the prescribed rules apply

Prescribed descriptions

9.  A defined hereditament where—

(a) the NCA is greater than the sum calculated by applying the formula—

, and

(b) on the relevant day, the occupier of the hereditament is the same person as the occupier on 31 March 2023.